An Lac Temple

Overview

Mission

The purpose of this corporation is establishing a buddhist temple, propagating buddha teaching and providing mediation to the public

What it reported doing in 2025

The temple has conducted religous ceremonies for wedding, funerals, religous events, religous study and mediation

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
770325249
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
San Jose, CA, USA
Phone
4082541710
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Buddhism

Reported finances

Revenue
$299,304
Expenses
$142,891
Assets
$7,711,188
Liabilities
$2,399

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.8%; rating input score 49
  • Program expense ratio: 90.5%; rating input score 91
  • Fundraising efficiency: $42.27 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 52.3%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 53.97; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 48.8% of revenue deployed · 90.5% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $129K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 16 annual filings from 2010 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.

Leadership & pay

3 people listed

People named in this filing

  • QUAN THI LE (President)
  • LOAN NGUYEN (Treasurer)
  • KIM ANH NU PHAM (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025.